chore: bump PSComplexity to 0.3.0 and PSMutant to 0.3.2

[TaekeK]

PowerShell quality tools

• Upgraded the PowerShell complexity measurer to PSComplexity 0.3.0, which now scores the branching PowerShell expresses through its own flow constructs — ForEach-Object/Where-Object (and aliases), the &&/|| pipeline chains, and the ??/??= operators — that earlier versions read as straight-line code, and no longer reports a passing gate when it silently measured nothing.
• Upgraded the PowerShell mutation-testing tool to PSMutant 0.3.2, which refuses a per-mutant timeout too small to run the real suite (instead of reporting a flattering perfect score) and refuses a config path that escapes the source root.

Remeasure

PSComplexity 0.3.0's stricter cognitive metric surfaced 10 functions over the cog<=15 ceiling. All 10 were refactored below the ceiling, behaviour-preserving, by extracting helpers into already-dot-sourced sibling files (no new test wiring). The two near-identical Entra delta fetches now share one Split-FGDeltaResponse helper, cutting duplication as well.

cog before → after	function
26 → 9	Sync-OmadaContexts
19 → 13	Get-EntraUserData
18 → 12	Sync-EntraPim
18 → 12	Get-EntraServicePrincipalData
18 → 13	Sync-EntraSignInLogs
17 → 13	Send-FGChunkedIngestBatches
16 → 1	Send-OmadaGovernanceAssignments
16 → 9	Get-MidpointContextsInTopologicalOrder
16 → 7	Write-CategoryBreakdown
16 → 13	Show-Summary

Both grandfathered Phases files shrank (Entra 1873→1857, Omada 1081→1061) and stay under their file-length ceilings. PSMutant 0.3.2's two new refusals don't apply to our config, so no mutation-config change was needed.

Verification

• Complexity ratchet passes: cognitive 0 over threshold; cyclomatic OK (only the pre-existing grandfathered RollupMatrixView.jsx).
• Affected Pester suites green: EntraIDCrawlerPhases, OmadaCrawlerPhases, CrawlerTransformOutputShape, MidpointCrawlerTransform (243 pass) + CrawlerIngest (52 pass).

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